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Sayfa 61CHAPTER 3
MUTUAL AGREEMENT PROCEDURE
3.1.Enhancing the Effectiveness of the Mutual Agreement Procedure
3.1.1.In General
The complex structure of international tax law and the increase in cross-border transactions…
In this context, the Mutual Agreement Procedure (MAP) stands out as an integral part…
MAP plays a critical role in resolving international tax disputes. Unlike domestic…
One of the most important functions of MAP is to increase tax certainty, thereby…
In recent years, there has been an observed increase in the number and complexity…
Various initiatives have been launched to improve the effectiveness of the MAP. Foremost…
Efforts to enhance the effectiveness of the MAP require international cooperation.…
Enhancing the effectiveness of the Mutual Agreement Procedure is crucial for the…
2.5.6.Regulations on the Mutual Agreement Procedure in Turkish Domestic Law
3.1.1.1.Purpose and Scope of MEMAP
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